财务会计外包在外资企业的应用探析

摘要：随着经济全球化的程度日益加深，各国企业面临的经营环境发生了巨变，企业之间的竞争加剧，为加强企业内部的有效管理，迫使其寻找新的经营模式，财务会计外包（Finance and Accounting Outsourcing，简称FAO）应运而生。这种新兴的企业管理手段，虽然在发达国家已日趋成熟，但是在我国企业中的实践进程却相当缓慢。

本文一共有五个部分，第一部分阐述财务会计外包服务的概述，阐述财务外包的含义、分类及风险管理理论。第二部分以外资企业A公司为例，介绍财务外包在外资企业中的应用状况。第三部分是对外资企业引入财务外包进行分析，包括对其收益的分析和风险的分析。第四部分是针对外资企业在实行财务会计外包过程中可能会遇到的风险，提出相应的防范规避风险的建议。第五部分是对本文进行总结。本文以我国外资企业A公司为例，研究财务外包服务在外资企业的运用，分析其中的利弊，提出规避风险的建议，希望能为我国外资企业在引入财务会计外包作为本企业的经营战略时，提供合适的参考，促进我国外资企业的迅速成长，促进财务外包在实践中的广泛应用。41829

毕业论文关键词：财务外包；外资企业；风险；收益

Application Study of Finance and Accounting Outsourcing in Wholly Owned Foreign Enterprise

Abstract：With the increasing degree of economic globalization, great changes have taken place in the business environment faced by enterprises in various countries. The competition between enterprises has intensified. In order to strengthen the effective management of enterprises and force them to find new business models, FAO emerges as the times required. This emerging business management tool has become increasingly mature in the developed countries. However, the process among Chinese enterprises has been slow.

This article altogether has five parts. The first part elaborates the outline of the financial accounting outsourcing service, and elaborates its meaning, the classification and the risk management theory. The second part takes the A company as an example, which is a WOFE. This part introduces this company and the present situation of the implementation of the financial outsourcing. The third part is the analysis of financial outsourcing of WOFE, including the analysis of the profit and risks. The fourth part puts forward some suggestions to avoid the risks that may be encountered in the process of financial accounting outsourcing. The fifth part is the summary of this article. This paper, according to A company , the WOFE in China, studies the application of the financial and accounting outsourcing services, and analyze of the profit and risks. I hope to be able to help the WOFE in China who want to use the financial accounting outsourcing as a business strategy of the enterprise, and provide suitable reference for them, I hope this paper can promote the rapid growth of WOFE in China, and promote financial and accounting outsourcing widely implementation in China.

Keywords: FAO; WOFE; Risk; Profit

一、财务会计外包服务概述 1

（一）财务会计外包概述 1

1、财务会计外包的含义 1

2、财务会计外包的分类 1

（二）财务外包风险的管理理论 2

1、财务会计外包风险的含义 2

2、财务会计外包风险的分类 2

二、财务会计外包在外资企业应用的状况——以A公司为例 4

（一）公司介绍财务会计外包在外资企业的应用探析:http://www.751com.cn/kuaiji/lunwen_42023.html